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Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
![Module 9](/images/search_icon_pdf.gif)
Module 9
Time Allowed 3 hours Examination Assessment Allocation Section A – Multiple Choice Questions 20 Marks All TEN questions are compulsory Section B – Written Questions 80 Marks All SIX questions are comp ...
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ed_smetxr
International Tax Reform—Pillar Two Model Rules Proposed amendments to the IFRS for SMEs Standard Comments to be received by 17 July 2023 International Accounting Standards Board IASB/ED/2023/3 SMEs J ...
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1139F_26 June 2018_edited
IN THE MATTER OF A Complaint made under Section 34(I) and 34(IA) of the Professional Accountants Ordinance (Cap. 50) ("the PAO") and referred to the Disciplinary Committee under Section 33(3 ...
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ed_fair_value
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
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ed_ifrss
Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...
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Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
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Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
![Module A Supplement 20162](/images/search_icon_pdf.gif)
Module A Supplement 20162
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting D E C E M B E R 2 0 1 6 A N D J U N E 2 0 1 7 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this ...
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update215
i Update No. 215 (Issued 23 February 2018) Document Reference and Title Instructions Explanations VOLUME I Contents of Volume I Discard existing page i & replace with revised page i. Revised conte ...
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i2c_4400p
27 September 2021 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON EXPOSURE DRAFT, CONFORMING AMENDMENTS TO OTHER STANDARDS AND PRONOUNCEMENTS AS A ...
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Module D_MPS_Part 2
Master Guide -Page 2 All for you to … PASS! HKCA HK Taxation Exam Topics Key Words Pg. LP Ref. Profits Tax – Mind Map Capital gain on disposal s. 14 9 3.2.1/3.7 CBA s. 33A 20 3.9.3 Change of accountin ...
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Module D_MPS_Part 2
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pr-20171012-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
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pr-20171011-en
1 Dear Assignment/News/Business Section Editor ear Assignment/News/Business Section Editorear Assignment/News/Business Section Editorear Assignment/News/Business Section Editorear Assignment/News/Busi ...
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pr-20170717-en
1 Dear Assignment /News Business Section EditorDear Assignment /News Business Section Editor Dear Assignment /News Business Section EditorDear Assignment /News Business Section EditorDear Assignment / ...
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handbook_April09
Candidate Handbook Qualification Programme (April 2009) i Important This Handbook contains information about the Hong Kong Institute of Certified Public Accountants (the ‘Institute’), the operation of ...
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hkas33
Earnings per Share Hong Kong Accounting Standard 33 HKAS 33 Revised September 20182022 EARNINGS PER SHARE Copyright 2 HKAS 33 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Public ...
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lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
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lpa
Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this publication is jointly owned b ...
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A - Supplement (June 2012)
A - Supplement (June 2012) Q u a l i f i c a t i o n P r o g r a m m e Module A Financial Reporting J U N E 2 0 1 2 S U P P L E M E N Tii Published by BPP Learning Media Ltd. The copyright in this pub ...
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hkas34
Interim Financial ReportingInterim Financial ReportingInterim Financial Reporting Interim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Financial ReportingInterim Fi ...
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pr20130110-en
1 Dear Assignment/News/Business Editor, Hong Kong Institute of CPAs' budget submission asks government to use tax policies and budget measures to help families and lower income groups and boost su ...
![pdf](/images/search_icon_pdf.gif)
WSHP20010801r
HKFRS 15 Revenue from Contracts with Customers establishes a comprehensive framework for determining when to recognise revenue and how much revenue to recognise. The Standard is effective since 1 Janu ...
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hk(ifric)-int 21
Levies HK (IFRIC) Interpretation 21 HK(IFRIC)-Int 21 Issued June 2013Revised September 2022 LEVIES Copyright 2 HK(IFRIC)-Int 21 (2022) COPYRIGHT Copyright 2022 Hong Kong Institute of Certified Publi ...
![update160](/images/search_icon_pdf.gif)
update160
Update No. 160 (Issued 16 October 2014) This Update relates to the publication of: Annual Improvements to HKFRSs 2012-2014 Cycle Document Reference and Title Instructions Explanations VOLUME II Conte ...
![update102](/images/search_icon_pdf.gif)
update102
i Update No. 102 (Issued 21 December 2010) This Update relates to the issuance of: Amendments to HKAS 12 Income Taxes – Deferred Tax: Recovery of Underlying Assets Document Reference and Title Instru ...